2003 (3) TMI 118 - SCH - Central Excise

Supreme Court remits case back for hearing after appeal delay.

The Supreme Court set aside the Tribunal's decision due to a delay in appeal and remitted the case back to the Commissioner (Appeals) for a hearing on ... Hear appeal on merits - dismissal for delay - ex parte adjudication - setting aside orders - remand for fresh considerationDismissal for delay - hear appeal on merits - Whether the appeal dismissed by the Tribunal for delay should be remitted for decision on merits by the Commissioner (Appeals). - HELD THAT: - The Tribunal dismissed the appellant's appeal on the ground of delay. The Commissioner (Appeals) had earlier decided the matter ex parte. The Supreme Court found that the circumstances render the matter fit for consideration on merits rather than a dismissal for delay. Consequently, the Court set aside the orders of both the Tribunal and the Commissioner (Appeals) and remitted the matter to the Commissioner (Appeals) for adjudication on merits. No costs were imposed.Order of the Tribunal and of the Commissioner (Appeals) set aside; matter remitted to the Commissioner (Appeals) to decide on merits.Final Conclusion: The appeal is disposed of by setting aside the impugned orders and remitting the matter to the Commissioner (Appeals) for fresh adjudication on merits; no order as to costs. The Supreme Court set aside the Tribunal's decision due to a delay in appeal and remitted the case back to the Commissioner (Appeals) for a hearing on merits. No costs were awarded. (Case citation: 2003 (3) TMI 118 - SC)